61.assessed level of material misstatement risk 重大错报风险的评估水平 Z,qo
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62.simall business 小规模企业 |dpOE<f[
63.accounting system 会计系统 6gJy<a3
64.test of control 控制测试 %F9%t
65.walk-through test 穿行测试 V"*|`z)
66.communication 沟通 Axhe9!Fm
67.flow chart 流程图 Y<X%'Wd\
68.reperformance of internal control 重新执行 /d9I2~}B
69.audit evidence 审计证据 "2)<'4q5)
70.substantive procedures 实质性程序 F*o{dLJ)
71.assertions 认定 bKYLBu:
72.esistence 存在 {f3)!Pei`J
73.occurrence 发生 AtYe\_9$C
74.completeness 完整性 ;#
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75.rights and obligations 权利和义务 !]&a/$U
76.valuation and allocation 计价和分摊 Z$kff-Y4
77.cutoff 截止 6BRQX\
78.accuracy 准确性 1`r
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79.classification 分类 !m^;Apuy
80.inspection 检查 C,hs!v6
81.supervision of counting 监盘 bv5,Yk
82.observation 观察 ~;QO`I=0P
83.confirmation 函证 2)h
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84.computation 计算 X{P_HCd
85.analytical procedures 分析程序 BJ<hP9#
86.vouch 核对 ` QXO+'j4
87.trace 追查 fySzZ
88.audit sampling 审计抽样 GN?^7kI
89.error 误差 m,,-rC
90.expected error 预期误差 $GNN*WmHw
91.population 总体 6E{HNP
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92.sampling risk 抽样风险 {*ATY+
93.non- sampling risk 非抽样风险 r#JE7uneT
94.sampling unit 抽样单位 AcyiP
95.statistical sampling 统计抽样 [94A?pn[z
96.tolerable error 可容忍误差 %RG kXOgp
97.the risk of under reliance 信赖不足风险 4 FW~Y
98.the risk of over reliance 信赖过度风险 L
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99.the risk of incorrect rejection 误拒风险 h^D?G2O
100. the risk of incorrect acceptance 误受风险 E#v}//
101.working trial balance 试算平衡表 ^](sCE7
102.index and cross-referencing 索引和交叉索引 U8-#W(
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103.cash receipt 现金收入 \Pi\c~)Pr
104.cash disbursement 现金支出 o
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105.bank statement 银行对账单 GL_YT.(!
106.bank reconciliation 银行存款余额调节表 F?\XhoJ3G
107.balance sheet date 资产负债表日 R22YKXU
108.net realizable value 可变现净值 @AaM]?=P{
109.storeroom 仓库 E?z3 D*U
110.sale invoice 销售发票 v{Al>v}}n
111.price list 价目表 CeSr~Ikg|
112.positive confirmation request 积极式询证函 XxcY
113.negative confirmation request 消极式询证函 vP`Sz}FU
114.purchase requisition 请购单 zR6,?Tzg
115.receiving report 验收报告 UBzX%:A
116.gross margin 毛利 6O
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117.manufacturing overhead 制造费用 u\ro9l
118.material requisition 领料单 6X~.J4
119.inventory-taking 存货盘点 F{0Z
120.bond certificate 债券 m~'!
121.stock certificate 股票 Qn(2UO!pD
122.audit report 审计报告 #( F/P!qk
123.entity 被审计单位 ,Md8A`7x~
124.addressee of the audit report 审计报告的收件人 f_Ma~'3
125.unqualified opinion 无保留意见 :JH#*5%gQ:
126.qualified opinion 保留意见 .T
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127.disclaimer of opinion 无法表示意见 zsFzF`[k
128.adverse opinion 否定意见